{
  "id": 4167855,
  "name": "SAM'S EAST, INC., Plaintiff v. REGINALD S. HINTON, Secretary of Revenue of the State of North Carolina, Defendant",
  "name_abbreviation": "Sam's East, Inc. v. Hinton",
  "decision_date": "2009-05-19",
  "docket_number": "No. COA08-453",
  "first_page": "229",
  "last_page": "230",
  "citations": [
    {
      "type": "official",
      "cite": "197 N.C. App. 229"
    }
  ],
  "court": {
    "name_abbreviation": "N.C. Ct. App.",
    "id": 14983,
    "name": "North Carolina Court of Appeals"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [],
  "analysis": {
    "cardinality": 138,
    "char_count": 1799,
    "ocr_confidence": 0.753,
    "sha256": "2c2b2a9c239bc902388d47663ed6c7438b88943fe3c7ad993b34526026260e91",
    "simhash": "1:82b7424d4f0ba387",
    "word_count": 278
  },
  "last_updated": "2023-07-14T21:19:41.072184+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "Judges STEELMAN and JACKSON concur."
    ],
    "parties": [
      "SAM\u2019S EAST, INC., Plaintiff v. REGINALD S. HINTON, Secretary of Revenue of the State of North Carolina, Defendant"
    ],
    "opinions": [
      {
        "text": "STROUD, Judge.\nPlaintiff Sam\u2019s East, Inc. appeals from an order entered 4 January 2008 granting summary judgment in favor of defendant. This case was consolidated with Wal-Mart Stores East, Inc. v. Hinton, No. COA08-450 (Wake County 06-CVS-3928) for the purpose of entry of summary judgment because as the trial court stated in the summary judgment order, \u201cwith the exception of the amounts assessed . . . the same facts and reasoning apply\u201d to both cases. Neither party disputes this statement and we found nothing in the record indicating otherwise. Accordingly, for the reasons stated in Wal-Mart Stores East, Inc. v. Hinton, No. COA08-450, which is to be filed simultaneously with this opinion, judgment is affirmed with respect to the assessment of additional taxes and interest thereon. Furthermore, judgment as to the penalties assessed is also affirmed.\nAffirmed.\nJudges STEELMAN and JACKSON concur.",
        "type": "majority",
        "author": "STROUD, Judge."
      }
    ],
    "attorneys": [
      "Alston & Bird, LLP, by Jasper L. Cummings, Jr. for plaintiff-appellant.",
      "Attorney General Roy A. Cooper, III, by Special Deputy Attorney General Kay Linn Miller Hobart, for defendant-appellee.",
      "Wilson & Coffey, LLP by G. Gray Wilson and Stuart H. Russell for amicus curiae."
    ],
    "corrections": "",
    "head_matter": "SAM\u2019S EAST, INC., Plaintiff v. REGINALD S. HINTON, Secretary of Revenue of the State of North Carolina, Defendant\nNo. COA08-453\n(Filed 19 May 2009)\nTaxation\u2014 assessment of additional taxes and interest\u2014 penalties\nFor the reasons stated in Wal-Mart Stores E., Inc. v. Hinton, No. COA08-450, which is filed simultaneously with this opinion, judgment is affirmed with respect to the assessment of additional taxes, interest, and penalties.\nAppeal by plaintiff Sam\u2019s East, Inc. from order entered 4 January 2008 by Judge Clarence E. Horton, Jr. in Wake County Superior Court. Heard in the Court of Appeals 22 October 2008.\nAlston & Bird, LLP, by Jasper L. Cummings, Jr. for plaintiff-appellant.\nAttorney General Roy A. Cooper, III, by Special Deputy Attorney General Kay Linn Miller Hobart, for defendant-appellee.\nWilson & Coffey, LLP by G. Gray Wilson and Stuart H. Russell for amicus curiae."
  },
  "file_name": "0229-01",
  "first_page_order": 259,
  "last_page_order": 260
}